Taxation Laws Amendment Act (No. 3) 1993 (118 of 1993)

Part 12   AMENDMENT OF THE TAXATION (INTEREST ON OVERPAYMENTS) ACT 1983

Division 3   Amendment relating to penalties for late payment of estimates of amounts payable under Divisions 2, 3A, 3B and 4 ofPart VI of the Income Tax Assessment Act 1936

166   Application of amendment

The amendment made by this Division applies in relation to an amount payable to the Commissioner under subparagraph 222AJA(3)(b)(i) of the Income Tax Assessment Act 1936, whether the amount became payable before, or becomes payable after, the commencement of this section.